Core Viewpoint - The article discusses the tax policies related to cross-border trade, focusing on five key questions regarding the taxation of rental income and related issues [2]. Group 1: Taxation of Rental Income - For one-time rental income received across fiscal years, the value-added tax (VAT) should be declared and paid in the month the income is received, as per the relevant regulations [8]. - One-time rental income can be recognized and reported in installments over the lease term, provided the contract specifies that the rental period spans multiple years and the payment is made in advance [9][10]. - The stamp duty on rental contracts is applicable and can be assessed quarterly, annually, or per transaction, according to the stipulations in the stamp tax law [10].